§ 9–309
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-309 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 3. Counties to Which General Provisions Are Applicable
§ 9–309LinkCopy Citation
(a)
The governing body of Cecil County and of a municipal corporation in Cecil County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:
(1)
property that is owned by the Society for the Preservation of Maryland Antiquities, Incorporated; and
(2)
property that is owned by the Friends of the Library of Cecil County, Maryland, Incorporated.
(b)
The governing body of Cecil County or of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:
(1)
property that is owned by the Upper Chesapeake Watershed Association and is used:
(i)
to assist in the preservation of a wild nature area;
(ii)
to establish a nature reserve or other protected area; or
(iii)
generally to promote conservation;
(2)
property that is owned by an incorporated, nonprofit fire company or rescue squad, if the property:
(i)
is leased for more than 60 days during any 12–month period under a contractual agreement for the operation of the fire company’s fire hall; and
(ii)
would qualify for the exemption under § 7–209 of this article if leased for not more than 60 days during any 12–month period; and
(3)
property that:
(i)
is owned by:
(1)
a little league organization in Cecil County; or
(2)
a nonprofit organization that allows a little league organization of Cecil County to use their property for youth amateur athletics; and
(ii)
is actually used exclusively for the purposes of a little league organization of Cecil County.
(c)
(1)
The governing body of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the municipal corporation property tax imposed on residential real property that is:
(i)
owned by an individual serving as a member of a volunteer fire company as defined under § 3–1101 of the Courts and Judicial Proceedings Article;
(ii)
occupied as the principal residence of an individual serving as a member of a volunteer fire company as defined under § 3–1101 of the Courts and Judicial Proceedings Article; and
(iii)
located within the jurisdiction of the municipal corporation.
(2)
The municipal corporation may provide, by law, for:
(i)
the amount of a property tax credit under this subsection;
(ii)
the duration of a property tax credit under this subsection; and
(iii)
any other provision necessary to carry out this subsection.